The Commissioner Of Income Tax v. Income Tax Appeal (L)

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.1417 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Smt.Parul S.Mehta ..RespondentMr.D.K.Kamwal for appellant. INCOME TAX APPEAL (L)NO.1693 OF 2009The Commissioner of Income Tax ..Appellant Vs.Ajay S.Bhayani ..RespondentMs.Suchitra Kamble for appellant.INCOME TAX APPEAL (L)NO.1511 OF 2009The Commissioner of Income Tax ..Appellant Vs.Kulvindar Singh Dingara ..RespondentMr.Suresh Kumar for appellant.CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. DATE : 30TH JULY,2009 ..Appellant..Respondent P.C. 1.Heard learned counsel for the revenue. These appeals are directed against the order of the Tribunal, whereby the Tribunal relying upon its decision in the case of Mini Exports and/or Kartik Exports owned by Kamal Kumar Johri and Hari Om Sharma and/or Galaxy Exports held that so long as the VDIS Certificate issued under the VDIS, 1997 is holding the field, it is not open for any of the authorities created under the Act, to go behind the certificate and canvass a contention contrary to the certificate issued under the VDIS. We had an occasion to consider similar question in Income Tax Appeal No.634 of 2009 (CIT V/s. Uttamchand Jain) decided on 2-7-2009, wherein we have concurred with the said view of the tribunal. 2.So far as the factual aspect is concerned, the tribunal has recorded finding that the transaction of sale of diamonds declared under VDIS 1997 is a genuine sale transaction and that no efforts were made by the revenue authorities to show that the sale transactions were not genuine. The appeals filed by the revenue against the decisions of the Tribunal deleting the additions in the case of Kamal Kumar Johri and / or Hari Om Sharma and/or Galaxy Exports have already been dismissed by this Court for want or removal of office objections and/or in default long back and no steps have been taken to restore the said appeals. As a result, the decisions of the Tribunal in these cases have attained finality. In any event, the decision of the Tribunal in the cases before us that the sale transactions are genuine transactions is a finding of fact based on appreciation of evidence. This being a finding of fact, we do not find any substantial question of law involved in these appeals. 3.For the reasons recorded above as well as the reasons recorded in the case of Uttamchand Jain (Supra), the appeals are dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)